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Income Tax Appellate Tribunal, “B” BENCH KOLKATA
Before: Shri Sanjay Garg & Shri Sanjay Awasthi
order : June 24, 2024 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 02.02.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The assessee in this appeal has taken the following grounds of appeal: “1. For that the Ld. CIT(Appeal) erred in making disallowance of Rs.85,23,450/- u/s 36(1)(va) in respect of delayed deposits of PF.
2. For that the Ld. CIT(Appeal) ought not to have made any disallowance in respect of delayed deposit of PF the same having been deposited before the due date of furnishing of the return of income.
3. For that the disallowance of Rs.85,23,450/- u/s 36(1)(va) in respect of delayed deposit of PF was wrong and uncalled for.
4. CIT(A) has upheld the disallowance of A.O.”
Assessment Year: 2021-22 Supreme & Co. Pvt. Ltd.